HB2400 103RD GENERAL ASSEMBLY

LRB103 25573 HLH 51922 b

103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2400

Introduced 2/15/2023, by Rep. Robert "Bob" Rita

SYNOPSIS AS INTRODUCED:

35 ILCS 200/16-120
35 ILCS 200/16-125

Amends the Property Tax Code. In provisions concerning decisions on complaints, provides that, in making its decision, the board of review shall be limited to the evidence presented by the complainant or the complainant's agent, and each complaint shall be limited to the grounds listed in the petition and supporting documents filed with the board. Provides that, when a decision is made on a complaint, the board of review shall make and sign a brief written statement of the reason for the decision (currently, the reason for the change and the manner in which the method used by the assessor in making the assessment was erroneous). Effective immediately.

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Sections 16-120 and 16-125 as follows:

(35 ILCS 200/16-120)

Sec. 16-120. Decision on complaints. In counties with 3,000,000 or more inhabitants, at its meeting for the purpose of revising and correcting the assessments, the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter), upon complaint filed by a taxpayer or taxing district as prescribed in this Code, may revise the entire assessment of any taxpayer, or any part thereof, and correct the same as shall appear to the board to be just. The assessment of the property of any taxpayer shall not be increased unless that taxpayer or his or her agent shall first have been notified in writing and been given an opportunity to be heard. In making its decision, the board shall be limited to the evidence presented by the complainant or the complainant's agent, and each complaint shall be limited to the grounds listed in the petition and supporting documents filed with the board.

(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff. 8-14-96.)

(35 ILCS 200/16-125)

Sec. 16-125. Hearings. In counties with 3,000,000 or more inhabitants, complaints filed with the board of appeals (until the first Monday in December 1998 and the board of review beginning the first Monday in December 1998 and thereafter) shall be classified by townships. All complaints shall be docketed numerically, in the order in which they are presented, as nearly as possible, in books or computer records kept for that purpose, which shall be open to public inspection. The complaints shall be considered by townships until they have been heard and passed upon by the board. After completing final action on all matters in a township, the board shall transmit such final actions to the county assessor.

A hearing upon any complaint shall not be held until the taxpayer affected and the county assessor have each been notified and have been given an opportunity to be heard. All hearings shall be open to the public and the board shall sit together and hear the representations of the interested parties or their representatives. An order for a correction of any assessment shall not be made unless both commissioners of the board, or a majority of the members in the case of a board of review, concur therein, in which case, an order for correction shall be made in open session and entered in the records of the board. Beginning with the 2024 assessment year, when a decision is made on a complaint When an assessment is ordered corrected, the board shall transmit a computer printout of the results, shall or make and sign a brief written statement of the reason for the decision change and the manner in which the method used by the assessor in making the assessment was erroneous, and shall deliver a copy of the statement to the county assessor and the complainant. Upon request the board shall hear any taxpayer in opposition to a proposed reduction in any assessment.

The board may destroy or otherwise dispose of complaints and records pertaining thereto after the lapse of 5 years from the date of filing.

(Source: P.A. 97-1054, eff. 1-1-13.)

Section 99. Effective date. This Act takes effect upon becoming law.